Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988

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....e powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments to the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, vide number S.O. 359, dated the 30th March, 1988, published in the Gazette of India, Extraordinary, Part II, section 3, s....

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....he Commissioner of the Income-tax, as the case may be, or other income-tax authority is subordinate;"; (iii) after clause (g), for the proviso, the following proviso shall be substituted, namely:-- "Provided that nothing in this notification shall have the effect of-- (a) requiring any income-tax authority to make a particular assessment or to dispose of a particular case in a particular mann....